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2010 (4) TMI 736 - CESTAT, BANGALOREMRP based valuation - Classification - Notification No. 11/2006-C.E. (N.T.) dated 29-5-2006 - Demand - It is a sealed legal position that mere end use is not determinative factor for classification of goods - It is also undisputed that the appellant has been clearing these tubes on payment of appropriate central excise duty on the transaction value as arrived at under Section 4(1)(A) of the Central Excise Act, 1944 - It is to be noted that the table to the notification very clearly indicates chapter, heading, sub-heading or tariff item of First Schedule for the purpose of coverage under the Section 4A - these products would fall under the categories of ‘Parts, components and assemblies of automobiles - Notification No. 9/2010 will have prospective effect only - Appeals are rejected
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